The tariff classification of a flashlight from China.

NY R03945 May 19, 2006 CLA-2-85: RR: NC: 1:108 R03945 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Ms. Lisa Morales Bullet Line, Inc. 15959 NW 15th Ave. Miami, FL 33169 RE: The tariff classification of a flashlight from China. Dear Ms. Morales: In your letter dated May 15, 2006 you requested a tariff classification ruling. The item in question is a hand-held flashlight denoted as the Dynamo Wind-Up Torch. It features three LED lights and a hand-crank for recharging of the internal batteries. A push button top sided on/off switch activates the lights. NY Ruling K86167 provides guidance in this matter. Classification will be accordingly. The applicable subheading for the Dynamo flashlight will be 8513.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Portable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos), other than lighting equipment of heading 8512; parts thereof. The rate of duty will be 12.5 ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Michael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division